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VAT refund & calculation in PARIS?


Travel Info
I'm a little confused with the VAT calculation and refund. Some said we can get 12% back in the refund and some said 14%, what's the refund rate?
Can someone help me?
Let say I buy a product in France for Euro 400, how much VAT (19.5% right?) I have to pay first and how much (or how many %) will I get back in refund?
(Can someone show me the formula how to calculate, sorry that my math is pretty bad!)
When I do the VAT refund, will they apply some service/processing fee on that?

Travel Tips
All you need to know is that the retailer will giver you a Retail Export Form ("bordereau de d茅taxe"), and that the amount of refund will be shown on it.
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